Crypto and Shares on One SA108

If you sold crypto and shares in the same tax year, both go on the SA108 capital gains pages of one Self Assessment return. They are calculated separately, because each token and each share has its own pool, but the results meet on the same form: one annual exempt amount, one set of losses, one tax bill. FiscalFox now reads the Koinly Capital Gains Report next to your broker files, so your crypto and your shares end up in one report.

How HMRC treats crypto and shares

For individuals, HMRC treats most crypto as a chargeable asset. Selling it, swapping it for another token, spending it or giving it away (other than to a spouse or civil partner) is a disposal (CRYPTO22100).

The matching rules mirror the ones for shares. Tokens bought and sold on the same day are matched first, then tokens bought in the following 30 days, and everything else sits in a pool at average cost. HMRC's manual puts it simply: each type of token needs its own pool (CRYPTO22200). For shares the same steps are the same-day rule, the 30-day rule and the Section 104 pool.

The pools never mix, but the totals do. Your gains on crypto and shares are added together for the tax year, the annual exempt amount comes off the total, and a loss on one can reduce a gain on the other. Working them out in two separate tools and adding them up by hand is where mistakes creep in.

Where each figure goes on the SA108

From the 2024/25 tax year, the SA108 has its own Cryptoassets section, boxes 13.1 to 13.8. Listed shares go in Listed shares and securities, boxes 23 to 30. Both sections ask for the number of disposals, proceeds, allowable costs, gains and losses (see the SA108 forms and notes on GOV.UK and HMRC's crypto guidance).

For 2023/24 and earlier, the form had no crypto section, so FiscalFox places crypto in the other property, assets and gains section for those years.

How the Koinly import works

1. Put your crypto into Koinly. Connect every exchange and wallet, including crypto held at a broker such as eToro. In Koinly settings, choose United Kingdom and GBP.
2. Download the Capital Gains Report. In Koinly, open Tax Reports, pick the tax year, choose Capital Gains Report and download it as CSV. Do not edit the file.
3. Upload it next to your broker files. In FiscalFox, upload your broker exports as usual, then use the "Got crypto? Add your Koinly report" card. Add one report per tax year.
4. Check one set of figures. Crypto and share gains appear together, by SA108 section, with any items that need your answer listed in Review.

Koinly has already matched every crypto sale across your wallets and exchanges, so FiscalFox reports each line as Koinly worked it out rather than recalculating it. Your share files go through FiscalFox's own same-day, 30-day and Section 104 matching as usual. If Koinly had no purchase cost for a sale, FiscalFox taxes the full proceeds as a gain and tells you, so you can add the missing purchase in Koinly and upload the report again.

How FiscalFox avoids counting crypto twice

Some brokers sell crypto too. If eToro, Interactive Brokers or another broker file you upload has crypto sales, and Koinly is also connected to that account, the same sale could appear twice. FiscalFox checks for this:

• When a coin appears in both your Koinly report and a broker file in the same tax year, that coin is held back from the totals and you are asked whether Koinly includes that broker account.
• Once you confirm it does, the broker's sales of that coin are left out and the Koinly figures are used once. If it does not, connect the account in Koinly and upload a fresh Capital Gains Report.
• Crypto that appears in only one source is kept, and your shares are never affected.
• Uploading a corrected Koinly report for a tax year replaces the earlier one for that year, so changed sales are not counted twice either.

What the import does not cover yet

The import reads the Capital Gains Report only. Staking rewards and other crypto income (Koinly's Income Report) and crypto futures or margin trades (Koinly's Other Gains Report) are not imported yet, so report those separately or ask an accountant.

Why getting crypto right matters more from 2026

Under the Cryptoasset Reporting Framework, UK crypto platforms collect details of their users and their transactions and report them to HMRC. The first reports cover 1 January to 31 December 2026 and must be submitted between 1 January and 31 May 2027, including details of UK-resident users (see reporting cryptoasset user and transaction data on GOV.UK). In other words, HMRC will have its own record of crypto you sold on UK platforms, alongside what you put in boxes 13.1 to 13.8.